Your employer pays a separate tax to HMRC for employing you. This employer National Insurance contribution totals £2,949. This tax is not taken out of your pay. It is an additional cost to your employer on top of your salary of £30,000.

The total cost of employing you to your employer is therefore £32,949 which is your salary plus the employer national insurance contribution.

£30000 after tax is £23936.

Gross income - The total salary / wage / pay before any deductions or taxes

Income tax - A tax on an employee for being employed. Collected through PAYE by the employer

National insurance - A contribution an employee makes for certain benefits including the state pension. Collected through PAYE by the employer

PAYE (Pay As You Earn) - A process by which HMRC collects employee taxes directly from the employer

Net pay - Also known as net salary or net income. This is the take home pay received after any deductions or taxes have been subtracted from Gross income